An Analysis of Defects in the Golden Tax Project
There are four defects in the Golden Tax Project (GTP).Firstly, managing tax by invoice cannot prevent the development of underground economy.Secondly, GTP cannot collect tax effectively.Thirdly, the united networks that include public finance, tax, bank, and treasury cannot monitor taxpayer.Finally, GTP enlarges the incomes difference between local governments based on the tax-sharing system.There are some suggestions for the reform of GTP.The first suggestion is to implement integrated management that includes bank, invoice, and account in GTP.The second one is that the central government should develop tax-controlling POS that links the GTP.The third one is to promote the united networks that include public finance, tax, bank, and treasury.The last one is to reform tax-sharing system so that the GTP can promote a balanced allocation of funds between local governments.
Golden Tax Project Underground economy Retail trade Electronic commerce
Cai Fanghong
Jiang xi University of Finance and Economics,Nanchang,330013
国内会议
南昌
英文
457-459
2010-10-30（万方平台首次上网日期，不代表论文的发表时间）